STATE OF TENNESSEE
DEPARTMENT OF COMMERCE AND INSURANCE
FINANCIAL AFFAIRS SECTION / ANALYTICAL UNIT 0576
500 JAMES ROBERTSON PARKWAY
NASHVILLE, TENNESSEE 37243
(615) 7411670
TO:
ALL INSURANCE COMPANIES TRANSACTING BUSINESS IN THE STATE OF TENNESSEE
RE:
FILING STATEMENT OF PREMIUMS AND FEES FOR TAXATION
Following you will find tax form for filing “Statement of Premiums and Fees for Taxation” for
June 1, August 20, and December 1.
PLEASE NOTE: All such taxes shall not be considered as paid on or before each quarterly due date unless the
tax return and payment are actually received in the department on or before the appropriate quarterly due date as
prescribed by Tenn. Code Ann. § 564205. A tax return with payment will be considered “timely filed” provided
such premium tax return and payment bears a United States Post Office Cancellation Mark stamped on the
envelope of no later than the appropriate quarterly due date. A company meter date or postage stamp will not be
acceptable as competent evidence that the tax return was timely filed if the tax return is received in the
department after the due date, unless it is cancelled over by the U.S. Postal Service. It is advised, if your
company feels the tax return may be received in the department after the appropriate quarterly due date, that
certified mail with a U.S. Postal Cancellation Stamp on the receipt be obtained, a certificate of mailing, or request
that the U.S. Postal authorities cancel over the postage in your presence. Based upon past experience, the U.S.
Post Office does not always cancel over company metered mail. No grace period is allowed for late filing of
the premium tax return.
Premium tax returns and payments thereon must be mailed to a separate post office box number. Any materials,
which do not pertain to premium tax, should be sent under separate cover. The address for PREMIUM TAX
RETURNS is as follows:
TENNESSEE DEPARTMENT OF COMMERCE AND INSURANCE
Division of Insurance
P.O. Box 198983
Nashville, TN 372198983
HOWEVER, PLEASE NOTE: If the tax return is mailed via overnight courier, the following address should be
used:
TENNESSEE DEPARTMENT OF COMMERCE AND INSURANCE
FINANCIAL AFFAIRS SECTION / ANALYTICAL UNIT 0576
ATTENTION: PREMIUM TAX SECTION
500 James Robertson Parkway, 4th Floor
Nashville, TN 37243
Any questions should be directed to the department’s, Tax Audit Section, phone (615) 7411670.